The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...) more intense. While other studies have shown that perceived moral intensity directly influences a persons’ moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students’ perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students’ moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow. (shrink)

The dominant unspoken philosophical basis of medical care in the United States is a form of Cartesian reductionism that views the body as a machine and medical professionals as technicians whose job is to repair that machine. The purpose of this paper is to advocate for an alternative philosophy of medicine based on the concept of healing relationships between clinicians and patients. This is accomplished first by exploring the ethical and philosophical work of Pellegrino and Thomasma and then by connecting (...) Martin Buber's philosophical work on the nature of relationships to an empirically derived model of the medical healing relationship. The Healing Relationship Model was developed by the authors through qualitative analysis of interviews of physicians and patients. Clinician-patient healing relationships are a special form of what Buber calls I-Thou relationships, characterized by dialog and mutuality, but a mutuality limited by the inherent asymmetry of the clinician-patient relationship. The Healing Relationship Model identifies three processes necessary for such relationships to develop and be sustained: Valuing, Appreciating Power and Abiding. We explore in detail how these processes, as well as other components of the model resonate with Buber's concepts of I-Thou and I-It relationships. The resulting combined conceptual model illuminates the wholeness underlying the dual roles of clinicians as healers and providers of technical biomedicine. On the basis of our analysis, we argue that health care should be focused on healing, with I-Thou relationships at its core. (shrink)

This book is about the intrusive fear that we may not be what we appear to be, or worse, that we may be only what we appear to be and nothing more. It is concerned with the worry of being exposed as frauds in our profession, cads in our love lives, as less than virtuously motivated actors when we are being agreeable, charitable, or decent. Why do we so often mistrust the motives of our own deeds, thinking them fake, though (...) the beneficiary of them gives us full credit? Much of this book deals with that self-tormenting self-consciousness. It is about roles and identity, discussing our engagement in the roles we play, our doubts about our identities amidst this flux of roles, and thus about anxieties of authenticity. (shrink)

This is a pioneering study of how multiculturalism interacts with multinationalism. Focusing specifically on post-devolution Scotland, and based on statistical analysis of over 1500 interviews, Hussain and Miller critically examine the challenges of Scotland's largest visible and invisible minorities: ethnic Pakistanis and English immigrants.

The seven deadly sins have provided gossip, amusement, and the plots of morality plays for nearly fifteen hundred years. In Wicked Pleasures, well-known philosopher, business ethicist, and admitted sinner Robert C. Solomon brings together a varied group of contributors for a new look at the old catalogue of sins. Solomon introduces the sins as a group, noting their popularity and pervasiveness. From the formation of the canon by Pope Gregory the Great, the seven have survived the sermonizing of the Reformation, (...) the Inquisition, the Enlightenment, the brief French reign of supreme reason, the apotheoses of capitalism, communism, secular humanism and postmodernism, the writings of numerous rabbis and evangelical moralists, two series in the New York Times, and several bad movies. Taking their cue from this remarkable history, the contributors, including Thomas Pynchon, allowed one sin apiece, provide a non-sermonizing and relatively light-hearted romp through the domain of the deadly seven. (shrink)

A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by (...) the Ethics Education Framework has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 and post-1992 UK universities. Although we find that post-1992 institutions have implemented the EEF suggestions more than pre-1992 UK universities, current ethics training is insufficient and has not changed much over the last two decades. (shrink)

Near the end of Eyrbyggja saga þórir asks Óspak and his men where they had gotten the goods they were carrying. Óspak said that they had gotten them at þambárdal. “How did you come by them?” said þórir. Óspak answered, “They were not given, they were not paid to me, nor were they sold either.” Óspak had earlier that evening raided the house of a farmer called Álf and made away with enough to burden four horses. And this was exactly (...) what he told þórir when he wittily eliminated the other modes of transfer by which he could have acquired the goods. There is no question of thievery here. An Icelandic thief had to conceal the taking, and Óspak was not so craven. His taking was open and notorious, and þórir did not fail to conceive his meaning. This was a rán, an open, hostile taking. (shrink)

The authors review the implication of the term “professional,” especially those dealing with the need for an ethic of trustworthiness and those dealing with the expectation of being paid for services. The erosive potential generated by these foci is explored, and circumstances which magnify or might ameliorate the potential described. The article concludes with a consideration of the relationship between professional ethics and world-view.